The NTU database is designed to provide the maximum flexibility of search options (by full name, partial name, or state), so users can find refunds (or those of relatives and friends) that may be in limbo because of these problems. If they have a refund to claim, then the site directs taxpayers to the IRS toll-free number or the IRS website where they can securely arrange to receive their money.

Although the IRS's website also has an interactive refund feature, the agency requires taxpayers to provide information that makes it difficult to use for citizens who aren't sure whether they have a refund coming, or who can't remember how much it might be.